Spain Changes in Spanish use and enjoyment rules, will only apply to services that are exempt from VAT (B2B) 14 December 2022
Portugal VAT on the purchase and repair of bicycles and all canned fish and molluscs will pass to 6% reduced rate 30 November 2022
Bulgaria From January 1, 2023, the threshold for registration under the VAT Law will be raised to BGN 100,000 30 November 2022
United Arab Emirates Unofficial Translation in English: Tax Procedures Federal Decree-Law No. 28 of 2022 15 November 2022
Germany German Government releases draft legislation for a Single-Use Plastics levy in Germany 09 November 2022
El Salvador El Salvador’s Tax Code reforms to implement electronic invoicing are approved 08 November 2022
Bulgaria European Commission approves implementation of VAT exemption on small businesses 08 November 2022
Peru Peru enacts regulations on temporary VAT reduction for specific hotels and restaurants 03 November 2022
Hungary Application of a 5% reduced rate of VAT on new housing extended for 2 years (till end 2024) 28 October 2022
United Arab Emirates Amendments made to the UAE VAT Law to come into effect from 1 January 2023 26 October 2022